Senate Bill S3756

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3756

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 31, 2009
                               ___________

Introduced  by  Sen. MORAHAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to authorize Mosdos Sanz Klausenburg of Monsey to file an  appli-
  cation for a real property tax exemption

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the town of Ramapo is hereby authorized to  accept  from
Mosdos  Sanz  Klausenburg  of  Monsey, a religious not-for-profit corpo-
ration, an application for exemption from real property  taxes  pursuant
to  section  420-a  of  the real property tax law for the 2006-2007 town
taxes assessment rolls, for the parcel owned  by  such  synagogue  at  5
Gibbs  Ct,  in  the  hamlet  of Monsey, in the town of Ramapo, county of
Rockland, being designated on the tax map as section 49.15, block 2, lot
32, in such town. If accepted, the application shall be reviewed  as  if
it  had  been received on or before the taxable status dates established
for such assessment roll.
  If satisfied that such not-for-profit corporation:  (i) acquired title
to the property for which it seeks exemption subsequent to  the  taxable
status  date  established  for such roll and prior to the taxable status
date for the next ensuing assessment roll and (ii)  would  otherwise  be
entitled  to such exemption if such not-for-profit corporation had filed
an application for exemption by the appropriate taxable status date, the
assessor of the town of Ramapo, upon approval by the town board of  such
town,  may  grant exemption from all taxation beginning with the date of
acquisition of the property by such not-for-profit corporation and  make
appropriate  correction to the subject roll. If exemption is granted and
such not-for-profit corporation therefore shall have paid any  tax  with
respect  to  the subject roll, the governing body or tax department may,
in its sole discretion, provide for  the  refund  of  those  taxes  paid
including the amount of any taxes held in escrow pursuant to the sale of
such  property  and cancel taxes, fines, penalties or interest remaining
unpaid.
  S 2. This act shall take effect immediately.

              

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10645-01-9